Plot

Mr. Garrison is warned that he will lose his job if he can't prove he teaches his class current events, so he makes them all write a report. Stan, Kyle, Cartman and Kenny are placed with jittery and stressed out Tweek.

The boys go round to Tweek's house for the night to write about the "Underpants Gnomes" that are stealing Tweek's underwear. His parents tell him it's because he loses them. Mr. Tweek tells the boys that they could write about the big corporate bulldozer trying to put his coffee shop out of business, Mrs. Tweak objects.

In the night, Mr. Tweek comes in and discovers the boys haven't done a report, but gives them a report he wrote for them about big corporations. The boys miss the gnomes that sneak in and take Tweek's Underpants.

At the presentation, the committee believes this is the boys' original work and soon find out about this problem which they decide to back up.

The town committee goes to Tweek Bros. Coffeehouse and see the huge Harbucks opening next door. The townsfolk and protesters throw insults at Harbucks and soon everyone is on Mr. Tweek's side.

The boys soon end up on adverts and even a talk show that is designed to help sway a vote that will be held on whether Harbucks should stay.

Unfortunately, another report is required. The boys stay up all night, and Tweek shows them the gnomes to their surprise. Stan and Kyle try not to scare one of them but Cartman whacks it shouting, the gnome answers back and the boys are told to follow.

In their village, a truck full of underpants falls on Kenny, killing him. The boys then ask how their corporation works. The way the gnomes make money is rather pointless. Phase one: collect underpants. Phase two: ? Phase three: profit. The boys are confused and ask if they know anything about businesses. They tell them for a small price - underpants.

At the vote, the boys reveal they didn't write the report, and explain the importance of big corporations. Without them we wouldn't have computers, cars etc. Even Harbucks started as a small business. Everyone then tries Harbucks coffee, even Mr. Tweek, and enjoys it.